Notwithstanding the provisions of Section 8 of Chapter 64H of the General Laws or any general or special law or regulation to the contrary, including 830 CMR 64H,25,1(7), the purchase of a motor vehicle, trailer, or other vehicle by a rental company as so defined in section 32E ½ of chapter 175 of the general laws shall not be considered an exempt use from the sales tax at retail.
The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.